Page 39 - Memoir

RETROSPECT AND PROSPECT

發展概述 Development Overview

十年概述 第二節 Ten Years Overview Part II（1972-1981）

1972年，本會計師行與李康寧會計師行合併，因員工人數增加及邱在光會計師忙於香港商專的
發展，本行由劉文松先生及陳炳金先生協助營運。而此時公司員工往學校兼職任教，學生往公司
參與工作的傳統，已漸次形成。

當年審計師的執業證書仍然是根據印花條例第 117 章發出，直至翌年，執業證書始改由於 1973
年創立的香港會計師公會發出。

1974年，隨著本會計師行的發展擴張，辦公室遷移到中環域多利皇后街 15-16 號裕成商業大廈
的新址，鄰近當時有香港會計師公會辦公室及中環民政事務署。

1975年，邱在光會計師移民到加拿大溫哥華，而林懷熙會計師隨即幫忙本會計師行的管理工
作。邱韞華會計師曾於林懷熙會計師事務所實習及後完成當時香港會計師公會及英國特許認可
會計師公會的聯合考試，繼而獲得執業資格，並於1978年正式成為本會計師行合伙人之一。

在業主的頻頻加租下，本公司在1981年開始計劃並於1982年再次搬遷至自資購入位於灣仔皇
后大道東3-5號海德商業大廈（現為灣仔太古廣場第三期）的辦公室。同年邱在光會計師因為
身體健康理由退出本會計師行，邱韞華會計師成為本行唯一的執業會計師。

In 1972, after CKY merged with H N Li & Company, as there were more staff members and the
late Mr Richard C K Yau was busy with his work with HKSC, the operation of CKY was handed
over to Mr M C Lau and Mr B K Chan. The development of working collaboration among the
staff of HKSC and CKY was gradually formed.

At that time, the practising certificates for auditors were still issued according to Cap 117 of the
Stamp Ordinance. Until the next year 1973, practising certificates were issued by the Hong Kong
Society of Accountants (“HKSA”), the year it was formed.

In 1974, the office moved to Yue Shing Commercial Building, 15-16 Queen Victoria Street,
Central, where the HKSA office and the City District Office, Central were in the same street as
neighbours.

The next year, the late Mr Richard C K Yau immigrated to Vancouver, Canada and Mr W H Lam
was engaged as a signor for the firm. Ms Lindy W W Yau, who joined CKY as a partner in 1978
after passing the joint scheme examinations between ACCA and HKSA. She was also under
practical training in Mr W H Lam's office before getting her practising certificate.

In order to avoid continuous rental increments by the landlords, the firm started its planning
in 1981 and decided to buy its own office premises in 1982. The office moved again to 17/F,
Cantake House, 3-5 Queen’s Road East, Wanchai (now Pacific Place Three). Unfortunately,
the late Mr Richard C K Yau left the partnership due to health reasons, leaving Ms Lindy W W
Yau as the sole practitioner.

邱在光合伙會計師行有限公司六十週年 C K Yau & Partners CPA Limited 60th Anniversary 35